Managerial Finance: Volume 6 Issue 1

Recent Research in Financial Control

Anthony G. Puxty

In a collection of papers such as this, which refers to “financial control” both in the title and in the heading for this introductory essay, it would seem appropriate to begin by…

An Action Approach to Control Systems

Gavin Murray, Anthony G. Puxty

The role of budgets in organisations has received much attention from accounting theorists over the 20 years since Stedry's experiments on budget‐setting. In that time there has…

Financial Control Systems in Dynamic Environments

E.A. Lowe, A.G. Puxty

In the previous paper control was considered as a process at the level of the individual and the group. In this paper, it is intended to broaden the approach to control to…

External Financial Control Systems: Theory and Application

Richard C. Laughlin

As has been pointed out throughout this edition the whole concept of financial control in the literature has been treated in rather a narrow, confused way. The purpose of this…

Determinants of Financial Control Systems for Multiple Retailers — Some Case Study Evidence

J.A. Piper

This paper considers the financial control systems (FCS) used by four multiple outlet retailers. The FCS of the four organisations are compared and considered in the light of task…

Organisational Effectiveness — A Critique and Proposal

E. Anthony Lowe, Wai Fong Soo

It may be well argued that in modern industrial society bureaucratic organisations are the predominant means of marshalling society's resources in order to produce desired goods…